HC allows re-Export of goods subject to Authority of dept to impose penalty for irregularities

Assistant Commissioner of Customs Vs Mahadev Enterprises (Madras High Court) The simple prayer in the writ petition is to direct the appellants to permit the respondent to re-export the goods, namely, Unflavored Supari (Betelnut Product) and to issue a ‘Detention Certificate’ for waiver of demurrage and container detention charges. The respondent imported Betelnut Product with a particular description. Stating that the petitioner has imported goods by wrong classification, the appellants sought to levy duty by classifying the goods under Chapter VIII. However, the respondent statin...